Episode 724 (14th January 1992)
Plot Frank nervously prepares for the arrival of the VAT man, Mr. Allen. He does not appreciate Ricky coming back and taking his food whilst squatting at Mo's old flat. Sharon receives written confirmation of her tenancy agreement at The Vic. She is thrilled. Arthur does whatever it takes to avoid Mark. Mr. Allen asks Frank for his vehicle sales receipts from the last quarter of 1989. Frank panics as he cannot think where they are. Mark suggests to Pauline that she and Arthur attend HIV counselling. Michelle hands her notice in at The Vic out of loyalty to Kathy. She suggests to Sharon that she tells Pete about Willmott-Brown's return. A panicked Frank phones Pat to see if she knows where the sales receipts are - she does not know either. Michelle worries about how she will afford to live now she has handed her notice in. She asks Mark for money but he is skint; he advises her to ask Arthur for money. Frank turns the portakabin over as he desperately searches for the receipts with little success. Michelle asks Arthur for some money. He gives it to her. Sharon tells Pete about Willmott-Brown. He is furious and realises he must tell Kathy when she returns from Norwich. Mr. Allen is unimpressed with Frank for not finding the receipts. He then informs him that he has been underpaying VAT for the past five quarters, as well as under-declaring his income and overvaluing his VATable household items, including domestic products claimed against the B&B business. He wants an immediate cheque for £3,014 and reminds Frank that if he fails to pay then they can confiscate goods up to the equivalent value of the cheque sum. Frank is devastated. Arthur loses his temper when Mark and Pauline get at him. He smashes a plate in anger. Frank tells Ricky to stop visiting the B&B and taking what is no longer his. Clyde visits Michelle to try and get her back at The Vic. Ian learns that Willmott-Brown was the buyer of Pizza Margherita and is irritated. Pete goes to Pizza Margherita to confront Willmott-Brown. He picks up a chair to throw it at him but is stopped when Willmott-Brown's children and a social worker walks in. Cast Regular cast *Pete - Peter Dean *James Willmott-Brown - William Boyde *Pauline - Wendy Richard *Arthur - Bill Treacher *Rachel - Jacquetta May *Mark - Todd Carty *Sharon - Letitia Dean *Grant - Ross Kemp *Michelle - Susan Tully *Clyde - Steven Woodcock *Pat - Pam St. Clement *Frank - Mike Reid *Ricky - Sid Owen *Sam - Danniella Westbrook *Ian - Adam Woodyatt *Hattie - Michelle Gayle *Phil - Steve McFadden *Sophie - Natasha Knight *Luke - Unknown (Uncredited) Guest cast *Mr. Allen - John McAndrew Locations *Albert Square *The Queen Victoria - Public and hallway *Frank's Autos *Abercorn B&B - Kitchen and Frank and Pat's bedroom *23A Albert Square *45 Albert Square - Kitchen and backroom *Bridge Street Market *Turpin Road *Mitchell Bros. Auto Repairs *55 Victoria Road - Kitchen and living room Notes *''Radio Times'' synopsis: Sharon is in a difficult position. *Viewing Figures: UK broadcast - 19,240,000 viewers (chart placing unknown). Category:1992 episodes